Monday, August 24, 2020

Statistics 401 Mod 4 SLP - Regression Analysis Coursework

Insights 401 Mod 4 SLP - Regression Analysis - Coursework Example The focuses so shaped when the variable estimations of SAL are plotted against the variable estimations of the DJIA would have a line of best fit which can be connected to a particular scientific recipe. The numerical formulae may be direct, exponential, logarithmic, polynomial, moving normal and so forth. By utilizing this formulae, it is conceivable to make expectations of different estimations of the variable SAL and the variable estimations of the DJIA given the relating variable qualities. The following is a duplicate of the information that I have gathered to date:- SEX AGE SAL(K) DJIA 1 39 23 14 2 29 33 16 2 18 32 16 1 21 54 12 1 50 48 18 2 49 37 16 1 62 70 15 2 23 12 1 20 36 13 1 30 35 14 2 32 21 11 1 48 55 16 This information shapes a relapse example and without a doubt can be utilized for the forecast of a comparing component of the information given one. My stock's end cost can be resolved from the end estimation of the DJIA. The invalid theory of this dissemination is tha t â€Å"My stock's end cost can't be resolved from the end estimation of the DJIA†. It is typically an announcement in nullification structure which this one is unequivocally. Then again, the elective theory is that; â€Å"My stock's end cost can be resolved from the end estimation of the DJIA†. ... In the in any case, at that point the invalid theory isn't right and the elective speculation is taken as the correct goals. I figured a straightforward relapse utilizing the estimations of the SAL factors as the Y-esteem and the estimations of the DJIA factors as the X-values. By so doing, I found the relapse results as appeared in the screen short beneath. As can be seen from the outcomes, their in reality is a slight connection between My stock's end cost and the end estimation of the DJIA. The p-esteem from the outcomes is extremely enormous as it is 2.8. this p-esteem is a lot bigger than the worthy estimation of 0.5. It sets up that without a doubt the invalid theory is valid. In such manner, I can easily say that to some incredible degree, My stock's end cost can't be resolved from the end estimation of the DJIA. This infers different systems must be utilized with an end goal to build up my stock's end cost. REFERENCES Soper, H.E., Young, A.W., Cave, B.M., Lee, A., Pearson, K. (1917). On the dispersion of the relationship coefficient in little examples. Index II to the papers of Understudy and R. A. Fisher. A co-employable examination, Biometrika, 11, 328-413.

Saturday, August 22, 2020

Putting the Kibosh on Chillaxing, Czars, More - The Writers For Hire

Bringing an end to CHILLAXING, CZARS, AND MORE I don’t think about you, however I choke only a little when somebody discusses a ‘teachable moment’ †and, obviously, so do the people at Lake Superior State University. Workable second is only one of the passages on LSSU’s 2010 rundown of words that ought to be prohibited from our jargon due to â€Å"mis-use, over-use, and general uselessness.† LSSU’s whimsical rundown has been going solid since 1977 and has included such pearls as ‘you know’ and ‘user friendly.’ Others that made the 2010 rundown? Dictator, chillax, tweeting, straightforwardness, application, and the ever-well known harbinger of awful news in these monetary occasions. All in all, what do you think? What words do you believe are deserving of being restricted in 2010? My very own couple recommendations: drill down, reverberate, and influence.

Thursday, July 23, 2020

English Grammar 101 The 8 Primary Parts of Speech

English Grammar 101 The 8 Primary Parts of Speech EP 30: English Grammar 101: The 8 Primary Parts of Speech EP 30: English Grammar 101: The 8 Primary Parts of Speech This week we continue our weekly mini series. We are investigating the foundations of English grammar, starting with the basics and moving on from there. This week we discuss the 8 primary parts of speech and how they can improve your capacity to communicate. Join Cath Anne as she reviews the foundations of English grammar. Looking for study tips, help with essay writing, or advice on how to be a better student? Welcome to The Homework Help Show, a weekly show where we teach, assist, and offer valuable insights for student life. From study hacks to writing tips, discussions about student mental health to step-by-step guides on academic writing and how to write a resume, weve got you covered. Want your questions answered? Write them below or join the conversation on social media using the hashtag #askHHG TRANSCRIPT: Cath Anne: [00:00:05] Hey guys. Im Cath Anne and welcome to the Homework Help Show. I cant believe that is already Episode 30 of the show. In this show, for those of you who dont know, we provide you with content for your academic and student life. Cath Anne: [00:00:26] Just a quick reminder before we do jump into the content, every Monday at 7pm Eastern Standard Time you can join me live on Instagram and we will just have a quick chat and Ill remind you to check out some of our videos. Love to see you guys there. Cath Anne: [00:00:48] This week we are returning to our Grammar 101 series and we are going to talk about the parts of speech. All words in the language classified as one of the parts of speech. Understanding these different parts of speech can allow you to communicate more fluently, it can allow you to write more quality essays, it can help you to punctuate sentences properly. These are all the foundations of learning to speak and write in English. These tips can be helpful for anyone even if you are a native English speaker. It always helps to get back to the foundations of the language and to re-learn a few of these skills. So, if youre interested, continue watching. Cath Anne: [00:01:28] The 8 parts of speech are nouns, pronouns, verbs, adjectives, adverbs, prepositions and conjunctions. Last week we discussed nouns and pronouns and this week we are going to give you a brief overview of the other parts of speech. You can feel free to pause the video at any time to stop and take notes, read what Ive put on the board, if thats of benefit to you. Cath Anne: [00:02:04] Lets start with the verb. A verb is a word that describes an action or a state of being. Now, the second part of the definition here is really important as many believe that verbs are only words that indicate an action or that can be visualized. This is true of words like, walk, run, jump, play, sing, laugh, dance. Cath Anne: [00:02:40] Those are all words that indicate actions. Our options. However, there are also linking verbs and these are words that indicate a state of being, classification or existence. The following are the most common linking-verbs: is, am, were, was. And then we also have verb phrases ending in be, been and being. So, keep in mind that these are all verbs as well even though they dont indicate blatant action. Cath Anne: [00:03:15] Another thing to remember is that verbs often change their ending to indicate a temporal relationship or a relationship to time. This is referred to as verb tense. For example, walk is the present tense of the verb to walk and walked with an ed added to it indicates the past tense of the verb walk. Cath Anne: [00:03:43] So, as you see there, we change the verb tense depending on its relationship to time. Cath Anne: [00:03:53] Moving on to the adjectives. An adjective modifies, limits, or describes a noun or a pronoun. Essentially it provides more information about the person, place or thing it is describing. For example, in the sentence, Frank is a tall, skinny man can you guess which are the adjectives? Tall and skinny are both adjectives because they describe the, noun or the subject, who is Frank. Cath Anne: [00:04:30] Then we have adverbs. They are certainly similar to adjectives, but they act in the same way towards verbs. So, they modify a verb. You might recognize adverbs because they generally tend to end in ly. Cath Anne: [00:04:48] So, for example, in a sentence, Susan walked slowly towards the door, the adverb would be the word slowly, because it describes how Susan walked. Cath Anne: [00:05:11] A preposition shows the relationship between a noun and a verb. this one is also in relation to time, or space, or direction. Cath Anne: [00:05:22] Now, Ill explain this a little bit more. So, for instance, lets take the sentence, Mark walked toward the door. The word toward is a preposition because it indicates that Mark is walking in a certain direction. When linked with nouns and pronouns, prepositions create phrases that are called prepositional phrases. So, for example, in the sentence I just gave you, toward the door is considered a prepositional phrase because it ends with the word toward. Cath Anne: [00:06:03] Finally, we have conjunctions. These ones are really quite fun. Conjunctions are used to link words and parts of sentences together. They can also be considered joining words. There are four different types of conjunctions. We have coordinating conjunctions, we have subordinating conjunctions, we have conjunctive adverbs, and we have correlative conjunctions. Dont worry, Ill walk you through. Cath Anne: [00:06:31] Such. Dont worry a lot. So, coordinating conjunctions are words like: for, and, Nor, but, or, yet, so. Cath Anne: [00:06:47] They are used to connect similar words or independent clauses, in other words, sentences together. Coordinating conjunctions are often referred to as FANBOYS. That can help you to remember all the words that are in coordinating conjunctions. Cath Anne: [00:07:14] Subordinating conjunctions come at the beginning of a subordinate clause. They are used to connect the subordinate clause to the rest of the sentence. They can also be referred to as the independent clause. Common subordinating conjunctions are: after, although, because, before, even though, if, once, rather than, since that, though, unless, until, whenever, whereas, and while. That was a lot of words. For example, I went to the cafeteria before I went to class. Cath Anne: [00:07:58] The word before connects the subordinate clause, I went to class with the independent clause, I went to the cafeteria. So, the word before was a conjunction because it joins those two clauses. Cath Anne: [00:08:19] We then have conjunctive adverbs, and these are going to be really important for you guys, so, make sure you pay attention here. These are transitional words used to connect one sentence to another. Cath Anne: [00:08:20] Common conjunctive adverbs include: additionally, in addition, moreover, also, however, for example, in conclusion. You probably recognize ones a little bit. This is because conjunctive adverbs can be really helpful when you are writing an essay. There many times that you will want your essay to flow so you will use a conjunctive adverb to join one sentence with another and continue your thought process. Definitely, take note of those and use them in your writing. Cath Anne: [00:09:14] Then, last but not least, we have correlative conjunctions. They are a combination of coordinating conjunctions with another word. For example, in the sentence, Both John and I are having a hard time at homework, both and and would be considered correlative conjunctions because as you can see they join the sentence together. They join John and I together and they make the sentence flow properly. Cath Anne: [00:09:53] Okay, so, I hope that was of benefit to you. If you do have any questions, please leave them in the comments below. Cath Anne: [00:10:01] Next week, we will be getting into the nitty gritty and more substantial content around grammar. We will be talking about how to use one word versus another word. We will be talking about a variety of words and how to use them in different cases in the English language. Sometimes they can be confusing. So, we will talk about that and we will talk about some of the common errors that are made as well. Cath Anne: [00:10:30] If you did like this video and you want to see more of our content, check us out on Facebook, Instagram, LinkedIn, Medium, Spotify SoundCloud, Anchor, iTunes Apple Podcast, Google Play Music and of course right here on YouTube. If you did like this video and you want to see more of us give us a thumbs up. It would really help us and also subscribe to our channel to keep in the loop. Thats it for me this week guys. I hope to talk to you soon. I hope this was of benefit. Take care.

Friday, May 22, 2020

Student Exercise and Badminton Club Essay - 1048 Words

HEALTH AND PHYSICAL EDUCATION Year 11 Physical Education Participation in Physical Activity – Badminton Written by Valeria Ponzin Badminton and Figueroa’s Framework Introduction The purpose of this research is to connect Figueroa’s Framework to my decision to join or not a badminton club. After close examination I choose the 2 levels that for me have the most significant impact on people’s decision on sports and describe them linking with badminton. Badminton Badminton is a racquet sport played by either two opposing players (singles) or two opposing pairs (doubles), who take positions on opposite halves of a rectangular court divided by a net. Players score points by striking a shuttlecock with their racquet so that it†¦show more content†¦I believe that playing a sport is important, not only for having a positive body image, but also for having fun outside of school and family, doing some health exercise and sometimes also relaxing and don’t think about problems. I’m doing athletics for five years, the track is 10 minutes far from my house, there are a lot of my friends and it is cheap: these were the first things that influenced me for choosing this sport. Now I’m doing it because I’m good at it and I’m happy when I run. The importance of exercise for me is high because it contributes for live a healthy and happy life, and it reduces a lot the stress caused by school exams or other factors. I like having a positive self-image because when I look at the mirror I feel good if I see that after exercising there are good results on my body. I don’t like to be concentrated when I play and in badminton you have to always look at the shuttlecock and be prepared to move fast to catch it. It is also important the cost, the location and the time available. Structured sport is not cheap. For many families, the rising costs associated with sport mean that they can’t afford to let their children to participate. Some sports are also significantly cheaper than others, and this has been shown to influence parents’ decisions about the type of sport in which they enrol their children. The decision about whether to play sport and whichShow MoreRelatedStudy Case Report1106 Words   |  5 Pagespurpose of this report was to investigate a student sport club at a private university in Jakarta, which is called Badminton at BINUS University. Badminton is a non-profit Sport organization for undergraduate and graduate students of any major studying at BINUS University. Its main purpose is to develop its members Badminton skills by providing Smash, Service, Backhand, Loop, Netting, and etc. Badminton has actively participated in Binus Badminton Club, Sparing inside and outside city, PORSINORARead MoreRole Of Physical Activities On Growth And Development Essay1252 Words   |  6 PagesStudent Assignment Growth and Development Module/2015/3rd term/2nd grade By Rifqha Aulina, 1406642454 Role of Physical Activities in Growth and Development 1. What will be the activity of choice for preschool children developing increased body mass index? Increased BMI is most oftenly related with sedentary lifestyle. There is an increasing trend of sitting for a long amount of time in children. This is due to the development of technology such as television, computer games, mobile phones, etcRead More1 Student 1 Sport Policy1750 Words   |  7 Pagesalso skills such as strategic thinking and teamwork can be learnt. Most pupils have benefitted from participation in various sports, but most voluntarily participated in the sport activities of their choice. Sports serve as an excellent physical exercise. Those who play sports have a more positive body image than those who do not. Sports often involve physical activities like running, jumping, stretching and moving about which turn out to be a good body workout. Playing sports is energy put to goodRead MoreImportance of Sports2054 Words   |  9 Pagesachievement among students. However, it remains unclear whether associations are due to the physical activity itself or  sports  tea m participation, which may involve requirements for maintaining certain grades, for example. The purpose of this study is to examine the associations between  sports  team participation, physical activity, and academic outcomes in middle and high school students. Methods: Data were drawn from Project EAT (Eating Among Teens), a survey of middle and high school students (n = 4746)Read MoreLOG BOOK Contemporary Dance Nyp1821 Words   |  8 Pagesthe performance of all the students who enroll in the co-curriculum course will be evaluated through marks, and graded. However, the grades will not contribute to the GPA and CGPA. Games/Sports Cultural courses are evaluated based on the following: i. Attendance 20% ii. Log Book 20% iii. Involvement 10% iv. Achievement 10% v. Technical skills 1 20% vi. Technical skills 2 20% Attendance 1. Students who are absent from the Co-curriculumRead MoreNorthwest Missouri State University Case Study1616 Words   |  7 Pageshave a numerous amount of majors and make it easy for first time freshman, transfer students, and international students to apply. NWMSU has many activities for everybody including intramurals, concerts, and recreation centers. They have many different options for housing and meal plans, which they also make very affordable for everybody. Northwest Missouri State also offers in-state tuition to out of state students that meet the requirements. The University is in a town of 12,000 and is one of theRead MoreMy Fascination with Biotechnology Application Essay946 Words   |  4 Pageswhich has been known for its excellence in both, teaching and research. In addition to that, the universities in the UK and their facilities are safeguarded by the Quality Assurance Agency. Furthermore, in every five years, the Research Assessment Exercise will test the researc h quality undertaken by each university to improve their standard and quality of education. This will offer me opportunity to experience effective education both in theory and practical for my postgraduate study. Moreover, mostRead MoreThe Meaning of Sports2530 Words   |  11 Pagesbut the oldest definition of â€Å"sport† in English (1300) is of anything humans find amusing or entertaining. Other meanings include gambling and events staged for the purpose of gambling; hunting; and games and diversions, including ones that require exercise. Rogets defines the noun sport as an activity engaged in for relaxation and amusement with synonyms including diversion and recreation. In todays world sports is generally defined as all forms of physical activity which aim is to use, maintainRead MoreThe Meaning of Sports2537 Words   |  11 Pagesbut the oldest definition of â€Å"sport† in English (1300) is of anything humans find amusing or entertaining. Other meanings include gambling and events staged for the purpose of gambling; hunting; and games and diversions, including ones that require exercise. Rogets defines the noun sport as an activity engaged in for relaxation and amusement with synonyms including diversion and recreation. In todays world sports is generally defined as all forms of physical activity which aim is to use, maintainRead MorePhysical Fitness7979 Words   |  32 Pagesgreater variety of activities. Introducing students to activities like bowling, walking/hiking, or Frisbee at an early age can help students develop good activity habits that will carry over into adulthood. Some teachers have even begun to incorporate stress-reduction techniques such as yoga and deep-breathing. Teaching non-traditional sports to students may also provide the necessary motivation for students to increase their activity, and can help students learn about different cultures. For example

Thursday, May 7, 2020

Ethnography Of Rodeo Food An Essential Component Of Many...

Ethnography of Rodeo Food Food is an essential component of many social events: it brings people from a wide variety of society together, it provides nourishment, and in modern and globally interconnected times in can even be used to share different cultures’ ideas of good food in a relaxed setting. Humans require food to survive, but the different ways that food is prepared and served is highly varied among cultures. Even how these cultures utilize food in larger social settings is widely variable. Sometimes it’s just a small gathering of families sharing food, other times it’s specialized food preparers providing food to a large number of people. Here we’ll look at one of the latter events where food plays a part. One of the larger and†¦show more content†¦One of the more classically ‘rodeo-style’ foods, barbeque, is served in huge quantities at this event, and there are many vendors that offer different styles of preparation. Barbeque is a type of food preparation that every person has their own special formula for doing, and they’re very different among various vendors. One of the vendors that’s been associated with the Houston Rodeo for a considerable length of time is Blue Ribbon Grill. They’ve participated in this event for a number of years, and because of this closeness and ability to bring in lots of customers, they’re allowed to set up their stall in a location that provides access to a large number of people; just outside the NRG Center, which houses a number of attractions, smaller events, and shopping. This location allows for a lot of foot traffic to pass by, and they’re also provided with a large shade tent that’s be en set up, which can be very appealing to people who have been walking around outside for a long portion of the day in the heat. Blue Ribbon Grill serves a variety of ‘classic’ barbecue foods: meat from the chest of a cow that’s been covered in a rub of various spices, smoked, and then sliced into thin pieces - brisket, the lower legs of turkeys that have been salted and cooked over a grill, simply known as turkey legs, and one of their foods that they’ve gained some

Wednesday, May 6, 2020

Accounting Answers Free Essays

string(274) " also show the date on which an allotment of shares takes place, the number of shares in each allotment, the shares held by each member, the class of shares held, the share numbers \(if any\), the amount paid on the shares, and whether or not the shares are fully paid \(s\." Solutions Manual to accompany Company Accounting 8e prepared by Ken Leo John Hoggett John Sweeting Jennie Radford [pic] John Wiley Sons Australia, Ltd 2009 Chapter 1 – Nature and regulation of companies REVIEW QUESTIONS 1. Outline the advantages of incorporation over other forms of organisation such as partnerships. The corporate form of organisation permits individuals to have â€Å"limited liability†. We will write a custom essay sample on Accounting Answers or any similar topic only for you Order Now This confers on shareholders a limit on their liability in the event of a winding up of the company to the amount (if any) unpaid on their shares. (S516). In the case of a partnership no such limitation applies (unless the partnership specifically adopts limited liability) and the insolvency of one or more partners can result in other solvent partners having to contribute any losses and debts out of their own private assets. 2. Distinguish between a proprietary company and a public company. A public company is one in which there is usually a substantial public interest in that the ownership of the company’s share capital is widely spread. Public companies are entitled to raise capital through a share issue by issuing a disclosure document which entitles them to have their shares or debentures etc. listed on a stock exchange, such as the Australian Securities Exchange, to facilitate transferability. Proprietary companies on the other hand have specific limitations in terms of the amount and restrictions on its fundraising activities. Specific features of a proprietary company include the need to have a share capital (unlike a public company which may be limited by guarantee and not merely shares): †¢ a requirement to have at least one shareholder and only one director (three directors for a public company) and not more than 50 shareholders (not including employee shareholders) †¢ not required to restrict the transfer of its shares (however it may elect to do so) †¢ the use of the designation â€Å"Pty† or â€Å"Proprietary† in its name †¢ a requirement not to engage in any fundraising activity which would require it to lodge a disclosure document with ASIC. . Distinguish between a large and a small proprietary company. What are the implications of being classified large rather than small? A small proprietary company is defined in Section 45A of Corporations Act 2001, as amended, as one which meets 2 of the following three criteria: *consolidated annual revenue less than $25 milli on *consolidated gross assets at the end of the financial year is less than $12. 5 million #l the companies and the entites it controls have fewer than 50 employees at the end of the financial year. * These figures must be determined in accordance with accounting standards Part-time employees measured at appropriate fraction of full-time If these criteria are not met the company will be a large proprietary. Small proprietary companies do not have to prepare formal financial statements or have them audited. However, they must keep sufficient accounting records to allow preparation and audit of accounts if either 5% of their voting shareholders or ASIC request this to be done. Large proprietary companies, must prepare accounts in accordance with accounting standards, have them audited, send them to shareholders and lodge them with ASIC (Section 292) 4. Outline the special features of a no-liability company. Companies engaged in the more speculative area of mining exploration are most often registered as no-liability. Such companies have NL at the end of the company name and have the advantage of being more attractive to potential investors as unlike companies limited by the unpaid amount on their shares, there is no such liability on the part of shareholders to contribute to the debts and liabilities of the companies. 5. What is the purpose of a certificate of registration? A certificate of registration is issued by ASIC as a part of the registration procedure. Provided the company complies with S117 of the Corporations Act, ASIC will: †¢ give the company an ACN Number †¢ register the company †¢ issue a certificate that states the company’s name, ACN No. etc. Once registered, the company is capable of performing all the functions of a corporate body. 6. What are replaceable rules and how do they differ from a constitution? Replaceable rules are the set of internal rules (contained in the Corporations Act) governing the conduct of its operations between the company and its member directors and between members themselves [see example of such rules in ch 1 Section 1. . 3]. If the rules are not adopted by the company then they must draw up a constitution which will cover much of the same issues covered by the replacement rules but may be extended or modified by the promoters of the company. 7. Outline the main features and purpose of a disclosure document. A disclosure document, particularly the prospectus, contains all th e information necessary for investors to make an informed assessment of the company’s future prospects and other relevant matters including: †¢ rights and liabilities attaching to securities financial position, performance and prospects of the body issuing the securities †¢ interests of each director, proposed director, promoter, stockbroker and their professional advisers in any property acquired or proposed to be acquired with the funds derived from the securities issue. †¢ whether the securities issued will be quoted on a Stock Exchange. 8. In administering a company, the Corporations Act requires the keeping of various books, registers and records. Outline these and briefly discuss their content. There are a range of records required to be maintained by a company including: (Minute books of the proceedings and decisions made at all directors’ and shareholders’ meetings as well as all resolutions passed without a meeting (s. 251A). If the company is a proprietary company with only one director, any declarations by this director must be minuted. (Financial records that will enable financial statements to be prepared and audited from time to time in accordance with the Act (ss. 286, 292, 302 and 303). (Register of members, or share register, giving each member’s name nd address, and the date on which the entry of the member’s name is made on the register. If the company has a share capital, the register must also show the date on which an allotment of shares takes place, the number of shares in each allotment, the shares held by each member, the class of shares held, the share numbers (if any), the amount paid on the shares, and whether or not the sha res are fully paid (s. You read "Accounting Answers" in category "Papers" 169). (Register of option holders to record the names and addresses of the holders of options over the shares of a company. The register must include the number and description of the shares over which options were granted, details of any event that must happen before the options can be exercised, and any consideration for the grant of the options and for the exercise of the options (s. 170). Copies of documents which grant an option over shares must be kept with this register. (Register of debenture holders to record each debenture holder’s name and address, and the amount of the debentures held (s. 171). (Register of charges to record the details of any secured charges over the assets of the company (s. 271). This register must be open for inspection by any creditor or member of the company, without charge. 9. Outline the differences between shares and debentures. Ordinary shares attract no fixed rate of dividend, carry voting rights and may participate in surplus assets and profits of the company – they represent ownership of x% of the company. Ordinary shares are classified as equity. The company may issue shares either fully paid or partly paid (s. 254A). If partly paid shares are issued, the shareholder is liable to pay calls on the shares (except in the case of no-liability companies). A company also has the right to issue preference shares, but may only do so either if there is a statement in its constitution setting out the rights of these shareholders or if these rights have been approved by a special resolution of the company. Not all preference shares are the same. Classification of preference shares as equity or liabilities depends on the rights and features of the shares – judgment is required re which classification is appropriate. For example, redeemable, cumulative 10% preference shares, which are to be redeemed on a set date, are definitely liabilities. Preference shares redeemable at the option of the company may or may not be liabilities, depending on the probability of the company redeeming them. Debentures are issued by the company raise funds but are borrowings, not equity. Debentures may be secured. A trust deed/trustee must be established to protect the rights of debenture holders. 10. What are the main reasons for the development of accounting regulations? The history of accounting regulation had its origins in the industrialised European settlement of the late 18th century. The social, political and economic changes which occurred saw the gradual decline of the importance of family enterprises and the separation of ownership from control as the control of entities was delegated by owners to agents. The growth in the number and size of ‘joint stock companies in the late nineteenth century prompted the rise of disclosure although, initially, this focused on stewardship. The greater complexity of organisations in the mid to late twentieth century gradually led such disclosure to develop into a more sophisticated form of financial reporting, which remains an ongoing process. 11. Does a company have to comply with accounting standards in order to show a ‘true and fair view’ of its financial affairs? Discuss. Before the early 1990s, the directors of a company could elect not to comply with an accounting standard issued by the AASB if they believed the particular standards would cause the accounts not to present a true and fair view. This ‘true and fair override’ no longer exists and directors must now comply with applicable accounting standards and add any additional information in the notes to the financial statements if they believe adherence to the standards does not present a true and fair view. Compliance with standards therefore has become the norm, resulting in an increased interest, both positive and negative, in the requirements of accounting standards by different lobby groups, particularly among those required to prepare financial statements. 12. What are the current arrangements for setting accounting standards in Australia? The AASB under the auspices of the Financial Reporting Council is entrusted with the task of making accounting standards both for the purposes of the Corporations Act and for the public and not-for-profit sectors in Australia. See Figure 1. 1 in section 1. 7. 5]. 13. Distinguish between the following organisations and their roles in the regulation of financial reporting in Australia: (the Financial Reporting Council (FRC) (the Australian Accounting Standards Board (AASB) (the International Accounting Standards Board (IASB) (the International Financial Reporting Interpretations Committee (IFRIC) (the Australian Securities and Investments Commissio n (ASIC) (the Australian Securities Exchange (ASX) (the Financial Reporting Panel (FRP). Financial Reporting Council (FRC) The main role of the FRC is to act as an overseer and advisory body to the standard setter, the AASB. The main functions of the FRC under the ASIC Act 1989, s. 225 as amended in 1999, are to: (oversee the process for setting accounting standards and give the Minister reports and advice on that process (appoint AASB members (other than the chairperson) (approve and monitor the AASB’s priorities, business plan, budget and staffing arrangements (determine the AASB’s broad strategic direction give the AASB directions, advice or feedback on matters of general policy and procedures (monitor the development of international accounting standards and the accounting standards that apply in major international financial centres, and –further the development of a single set of accounting standards for worldwide use with appropriate regard to international developments –promote the adoption of international best practice accounting sta ndards in the Australian accounting standard-setting process if this is in the best interests of both the private and public sectors of the Australian economy (monitor the operation of accounting standards to ensure their continued relevance and their effectiveness in achieving their objectives in respect of both the private and public sectors of the Australian economy, as well as the effectiveness of the AASB’s consultative arrangements (seek contributions towards the costs of the Australian accounting standard-setting process (monitor and periodically review the level of funding and funding arrangements for the AASB (establish appropriate consultative mechanisms advance and promote the objectives of standard setting as specified in the Act (perform any other functions that the Minister confers on the FRC by written notice to the chairperson. A major policy direction of the FRC that has affected the agenda of the AASB is the formalisation of a policy of adopting the accounti ng standards of the International Accounting Standards Board (IASB) for application to reporting periods beginning on or after 1 January 2005. (This includes also the adoption of Interpretations issued by the International Financial Reporting Interpretations Committee (IFRIC) for use in the Australian context. ) Australian Accounting Standards Board (AASB) The functions of the AASB, according to s. 27(1) of the ASIC Act 1989, are to: (develop a conceptual framework (not having the force of an accounting standard) for the purpose of evaluating proposed accounting standards and international standards (make accounting standards for the purpose of the Corporations Act (formulate accounting standards for other purposes, e. g. for non-companies, the public sector and the not-for-profit sector (participate in and contribute to the development of a single set of accounting standards for worldwide use (advance and promote the main objectives of developing accounting standards. The AASB must develop accounting standards not only for the corporate sector but also for other sectors, such as the public sector and the not-for-profit sector. The objectives of developing accounting standards are (1) to facilitate the development of accounting standards that require the provision of financial information that: (allows users to make and evaluate decisions about allocating scarce resources (helps directors to discharge their obligations in relation to financial reporting (is relevant to assessing performance, financial position, financing and investment (is relevant and reliable (facilitates comparability (is readily understandable. (2) to facilitate the Australian economy by: (reducing the cost of capital (enabling Australian entities to compete effectively overseas (having accounting standards that are clearly stated and easy to understand. (3) to maintain investor confidence in the Australian economy (including its capital markets). In performing its functions, the AASB is required to follow the broad strategic directions determined by the FRC. The AASB may formulate accounting standards which are of general or limited application, in that the Board may specify the entities, time, place or circumstance to which the standard applies. Furthermore, as long as it is practicable to do so, the AASB is required to conduct a cost–benefit analysis of the impact of a proposed accounting standard before making or formulating the standard. However, the cost–benefit analysis is not necessary where the standard is being made or formulated by issuing the text of an international standard. The AASB conducts its meetings in a forum open to the public, which (hopefully) increases faith in the due process system of standard setting. In line with the FRC’s main function of overseeing the process of setting accounting standards, the AASB is required to adopt IASB standards. The Australian accounting standards and their international counterparts are identical, with three exceptions: – Where some international accounting standards provide a range of optional treatments, the Australian accounting standard may not allow all options. However, the disallowance of any IASB optional treatments in Australia is rare, as evidenced by the AASB’s behaviour since 2005. Some Australian accounting standards may require more information to be disclosed in the notes to the financial statements than that required by the equivalent IASB standard. –Australian accounting standards contain, where applicable, extra paragraphs relevant to entities in the not-for-profit sector. IASB standards are written for application within the business sector only. Besides issuing accounting standards that are equivalent to the IASB’s standards, the AASB has continued to issue accounting standards relevant to the public sector, as well as accounting standards that relate solely to the Australian legal environment, e. g. AASB 1046 Director and Executive Disclosures by Disclosing Entities. International Accounting Standards Board (IASB) The IASB’s mission statement is described as follows on its web site: The International Accounting Standards Board is an independent, privately-funded accounting standard setter( The IASB is committed to developing, in the public interest, a single set of high quality, understandable and enforceable global accounting standards that require transparent and comparable information in general purpose financial statements. In addition, the IASB co-operates with national accounting standard setters to achieve convergence in accounting standards around the world. Following the direction given by the FRC in 2002, the AASB has adopted the standards issued by the IASB as from 1 January 2005. Hence, the financial statements prepared by Australian companies are comparable with those prepared by entities in other countries which also have adopted IASB standards. This should allow for greater understanding of financial statements worldwide, and lead to a more efficient flow of capital acros s national boundaries. The IASB has signed an agreement with the Financial Accounting Standards Board (FASB), the body responsible for issuing accounting standards in the United States. The agreement requires both bodies to work together towards convergence of global accounting standards. The aim is to agree on high-quality solutions to existing and future accounting issues. If such agreement could be reached, potentially there would be one set of global accounting standards. Arguably, for better or worse, the result of this agreement appears to be a gradual adoption of FASB standards by the IASB as its own. International Financial Reporting Interpretations Committee (IFRIC) The IFRIC has the task of reviewing on a timely basis, within the context f existing international accounting standards and the IASB framework, accounting issues that are likely to receive divergent or unacceptable treatment in the absence of authoritative guidance, with a view to reaching consensus as to the appropriate accounting tre atment. The IFRIC considers issues of reasonably widespread importance, and not issues of concern to only a small set of enterprises. The interpretations cover: (newly identified financial reporting issues not specifically dealt with in IFRSs (issues where unsatisfactory or conflicting interpretations have developed, or seem likely to develop in the absence of authoritative guidance, with a view to reaching a consensus on the appropriate treatment. The AASB has adopted the Interpretations issued by the IFRIC for use by Australian companies as from 1 January 2005, and modifies them if necessary for the not-for-profit sector in Australia. Australian Securities and Investments Commission (ASIC) The ASIC is an independent government body set up to enforce and administer the Corporations Act and financial services laws to protect consumers, investors and creditors. ASIC regulates and informs the public about Australian companies, financial markets, financial services organisations and professionals who deal and advise in investments, superannuation, insurance, deposit taking and credit. The Australian Securities and Investments Commission Act 2001 requires ASIC to: (uphold the law uniformly, effectively and quickly promote confident and informed participation by investors and consumers in the financial system (make information about companies and other bodies available to the public (improve the performance of the financial system a nd the entities within it. One of the roles of ASIC is to reduce fraud and unfair practices in financial markets and financial products so that consumers can use them confidently and companies and markets can operate effectively. In an accounting context, as part of its role, ASIC also attempts to ensure that a company’s financial statements lodged with it under the requirements of the Corporations Act comply with accounting standards, if applicable. Australian Securities Exchange (ASX). The ASX is a public company operating Australia’s share markets. It oversees both the shares and future exchanges. In an accounting context, it is particularly concerned with improving the disclosure of information in the financial reports of companies listed with it on the various stock exchanges throughout Australia. It exercises its influence by way of the Listing Rules — a set of rules with which companies must comply if they wish to be listed, and remain listed, on the stock exchange. Financial Reporting Panel (FRP) The FRP, established in 2004, has the function of resolving disputes between the Australian Securities and Investments Commission and companies concerning accounting treatments in their financial reports. The purpose for establishing FRP is to remove the need to initiate legal proceedings in Court in order to resolve a financial reporting matter. FRP is designed to provide an efficient and cost effective way of dealing with disputes, the opportunity to be heard by persons with relevant expertise, and remove concerns about the courts’ limited understanding of accounting standards. 14. To which entities do accounting standards apply? Discuss the nature of a reporting entity, and consider reasons for the concept being replaced by one of public accountability. Accounting standards apply to the general-purpose financial statements/reports of entities which are â€Å"reporting entities† and also to those entities which decide to prepare general-purpose financial statements even if they are not reporting entities. The AASB, in SAC 1, provided the following definition of a reporting entity: Reporting entities are all entities (including economic entities) in respect of which it is reasonable to expect the existence of users who rely on the entity’s general purpose financial report for information that will be useful to them for making and evaluating decisions about the allocation of scarce resources. There is no definition of a reporting entity in the IASB’s Framework at this stage. All reporting entities are subject to accounting standards when preparing their general-purpose financial statements. Entities such as small proprietary companies, family trusts, partnerships, sole traders and wholly owned subsidiaries of Australian reporting entities will normally not be required to prepare general purpose statements in accordance with accounting standards. Following the release of the IASB’s Exposure Draft of a Proposed IFRS for Small and Medium-Sized Entities, (SMEs) published in February 2007, the AASB issued, in May of that year, Invitation to Comment ITC 12, proposing to revise the differential reporting regime in Australia by switching the focus away from whether an entity is/is not a reporting entity to whether the entity (subject to a size test) is required to prepare a general-purpose financial statement/report and is publicly accountable. â€Å"Public accountability† is defined in the IASB’s ED on SMEs as accountability to those present and potential resource providers and others external to the entity who make economic decisions but who are not in a position to demand reports tailored to meet their particular information needs. An entity has public accountability if: (a) it has issued (or is in the process of issuing) debt or equity instruments in a public market; or (b) it holds assets in a fiduciary capacity for a broad group of outsiders, such as a bank, insurance company, securities broker/dealer, pension (or superannuation) fund, mutual fund or investment bank. The implications are that if an entity is publicly accountable or satisfies a size test then it will be required to apply Australian equivalents to IFRSs in its general-purpose financial statements. If it is not publicly accountable, and does not meet the size test, then the entity need apply the Australian equivalent of IFRS for SMEs only. See figure 1. 3 in section 1. 9. 2 of the text for a flowchart showing the ITC 12 proposed changes, which, at the time of writing, are expected to be accepted by the AASB for 2009 and beyond: CASE STUDIES Case study 1: Legal obligations Visit the website of the Australian government’s Attorney-General’s Department dealing with the law (www. comlaw. gov. au) and find the Corporations Act 2001. Assuming that you are the director of a small proprietary company, find the â€Å"small business guide† and learn of your obligations under the Act for managing your business. Prepare a brief report for the tutorial class. The Small Business Guide in the Corporations Act can be found following Section 111J. The guide summarises the main rules in the Corporations Act (the Corporations Act 2001) that apply to proprietary companies limited by shares—the most common type of company used by small business. The guide gives a general overview of the Corporations Act as it applies to those companies and directs readers to the operative provisions in the Corporations Act. Students, in their capacity as would-be directors, are required to present a report to the class, summarising the requirements of the Guide. Such topics to be covered include: †¢ The meaning of registration, including shareholders’ and directors’ liabilities †¢ Rules for internal management of a company †¢ Company structure and setting up a new company †¢ Continuing obligations once the company is set up †¢ Company directors, secretaries and shareholders †¢ Who can sign company documents †¢ Funding the company’s operations †¢ Returns to shareholders Annual financial reports and audit †¢ Disagreements within the company †¢ Companies in financial trouble Case study 2: The AASB Visit the website of the Australian Accounting Standards Board (www. aasb. com . au) and find out the following items: †¢ Who is the Chairman of the AASB? †¢ Who are the members, and which organisations do they represent? †¢ Which accounting standards have been issued in the past year? †¢ Why are there differences in the numbering systems for current accounting standards (eg. AASB x, AASB xxx and AASB xxxx)? †¢ What are the current projects (if any) that the AASB is working on in cooperation with the IASB? Assuming that you already have access to the AASB website: Chairman of the AASB Go to AASB Board, then Current Board Members . Current chairman is David Boymal Members of the AASB and organisations represented Stay in the same location and the names and organisations represented on the AASB are all shown. Don’t forget to include the observers as well. Comment: too many people from Melbourne No academics on the board? Accounting standards issued in the past year: On the AASB website, go to Quick Links, then Standards. Read from Table 1 all of the standards issued in the last year. Different numbering systems for standards See Pronouncements for information, plus the section 1. 7. 4 in the text. AASB x represent those standards adopted by the AASB from the IFRSs of the IASB AASB xxx represent those standards adopted by the AASB from the IASs of the IASB and its predecessor the IASC AASB xxxx represent those standards issued exclusively by the AASB for companies in the Australian context In addition, the AAS standards consist of standards issued by the AASB for special organisations e. g. superannuation plans, government Current projects On the AASB website, go to Work in Progress, then Projects. It would appear that there are no specific projects at the moment being worked on by the AASB in cooperation with the IASB. The AASB is one of several standard setting boards that liaise with the IASB and merely provide submissions to the IASB on various topics. See also AASB Submissions to the IASB on the website. Also check the News section and Latest News on the website. Case study 3: Setting up a company Visit the website of the Australian Securities and Investment Commission (www. asic. gov. au) and find the form(s) that you must fill out to start a company, assuming that you wish to set up a small proprietary company to take over your current successful business, which has been operating as a partnership (with three partners) in the past. On the website of the ASIC, go to Download forms, select the form 201 for Registering a company. Students should print the form and fill it out as if they wish to set up a proprietary company, with more than one owner shareholder. Case study 4: The IASB Visit the website of the International Accounting Standards Board (www. iasb. org. k) and find and report to the class on the following pieces of information: †¢ The Memorandum of Understanding of 2005 between the IASB and the FASB of the United States †¢ Which accounting standards have been changed as a result of the Memorandum of Understanding †¢ The membership of the IASB and whic h countries the members come from †¢ The goals of the IASB 1. Memorandum of Understanding On the IASB website, go to About Us, then click on About IASB, and then on the Memorandum of Understanding with the FASB. A full pdf version of the Memorandum can be found here. In relation to the Memorandum the IASB website states: After their joint meeting in September 2002, the US Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) issued their Norwalk Agreement in which they ‘each acknowledged their commitment to the development of high quality, compatible accounting standards that could be used for both domestic and cross-border financial reporting. At that meeting, the FASB and the IASB pledged to use their best efforts †¢ to make their existing financial reporting standards fully compatible as soon as is practicable and †¢ to co-ordinate their future work programmes to ensure that once achieved, compatibility is maintained. At their meetings in April and October 2005, the FASB and the IASB reaffirmed their commitment to the convergence of US generally accepted accounting principles (US GAAP) and International Financial Reporting Standards (IFRSs). A common set of high quality global standards remains the long-term strategic priority of both t he FASB and the IASB. 2. Accounting standards changed/ to be changed as a result of the Memorandum of Understanding On the IASB website, go to About Us, then click on About IASB, and then on the Memorandum of Understanding with the FASB. A full pdf version of the Memorandum can be found here. Not many standards have yet been changed, but plenty of standards are on the agenda for change. From the Memorandum , the topics for short-term convergence include: To be examined by the FASB |To be examined by the IASB | |Fair value option* |Borrowing costs | |Impairment (jointly with the IASB) |Impairment (jointly with the FASB) | |Income tax (jointly with the IASB) |Income tax (jointly with the FASB) | |Investment properties** |Government grants | |Research and development |Joint ventures | |Subsequent events |Segment reporting | |FASB Note: |IASB Note: | |*On the active agenda at 1 July 2005 |Topics are part of or to be added to the IASB’s short-term | |** To be considered by the FAS B as part of the fair value |convergence project, which is already on the agenda. |option project | | Longer term projects include the following, from the Memorandum of Understanding: The boards set the following goals for 2008 for convergence topics already on either their active agendas or the research programmes: |Topics already on an Active Agenda | |Convergence topic |Current status on the FASB |Current status on the |Progress expected to be achieved by 2008 | | |Agenda |IASB Agenda | | |1. Business combinations |On agenda – deliberations in|On agenda – |To have issued converged standards | | |process |deliberations in |(projected for 2007), the contents and | | | |process |effective dates of which to be determined | | | | |after taking full account of comments | | | | |received in response to the Exposure Drafts. | |2. Consolidations |On agenda – currently |On agenda – no |To implement work aimed at the completed | | |inactive |publication yet |development of converged standards as a | | | | |matter of high priority. | |3. Fair value measurement |Completed standard expected |On agenda – |To have issued converged guidance aimed at | |guidance |in the first half of 2006 |deliberations in |providing consistency in the application of | | | |process |existing fair value requirements. 1 | |4. Liabilities and equity |On agenda – no publication |On agenda (will follow |To have issued one or more due process | |distinctions |yet |FASB’s lead) |documents relating to a proposed standard. | |5. Performance reporting |On agenda – no publication |Exposure draft on a |To have issued one or more due process | | |yet |first phase |documents on the full range of topics in | | | | |this project. | |6. Post-retirement benefits |On agenda – deliberations |Not yet on the agenda |To have issued one or more due process | |(including pensions) |underway on the first phase | |documents relating to a proposed standard. | | |of multi-phase project | | | |7. Revenue recognition |On agenda – no publication |On agenda – no |To have issued one or more due process | | |yet |publication yet |documents relating to a proposed | | | | |comprehensive standard. | The objective of the goals set out above is to provide a time frame for convergence efforts in the context of both the objective of removing the need for IFRS reconciliation requirements by 2009 and the existing agendas of the FASB and the IASB. The FASB and the IASB will follow their normal due process when adding items to the agenda. Items designated as convergence topics among the existing research programmes of the boards include: |Topics already being researched, but not yet on an Active Agenda | |Convergence topic |Current status on the FASB|Current status on the IASB|Progress expected to be achieved by | | |Agenda |Agenda |2008 | |1. Derecognition |Currently in the |On research agenda |To have issued a due process document | | |pre-agenda research phase | |relating to the results of staff | | | | |research efforts. | |2. Financial instruments |On research agenda and |On research agenda and |To have issued one or more due process| |(replacement of existing |working group established |working group established |documents relating to the accounting | |standards) | | |for financial instruments. | 3. Membership of IASB and member countries Go to the IASB website and see, About us. Click on About IASB and there you will find the information about the Chairman, currently Sir David Tweedie, the Vice-Chairman and all members of the IASB, and the countries from which they came by reading each person’s information sheet. 4. Goals of the IASB Go to the IASB website and see About us. Click on About IASB and there you will find the IASB objectives. Case study 5: ASIC Visit the website of the Australian Securities and Investments Commission (www. asic. gov. au) and find out and report to the class on the following: †¢ Who the ASIC is and its role †¢ The tips given to prospective shareholders regarding the reading of a company’s prospectus †¢ A list of the policy statements and practice notes issued by the ASIC †¢ â€Å"What’s new† to the website. 1. ASIC and its role On the ASIC website, go to About ASIC and look up Our Role 2. Tips to prospective shareholders re prospectuses From the ASIC website visit FIDO, the ASIC’ s consumer website. From there, go to check our lists and click on prospectuses. The ASIC has information about prospectuses which changes quite regularly. See what tips you can find about prospectuses, assuming that you are a prospective investor. 3. Policy statements and regulatory guides issued From ASIC’s home page, go to Publications and then to Policies. Both the policy list and the regulatory guides are accessible here. 4. What’s new See ASIC’s home page, and What’s New features on the home page. How to cite Accounting Answers, Papers

Monday, April 27, 2020

Thomas Jefferson Is Remembered In History Not Only For The Essays

Thomas Jefferson is remembered in history not only for the offices he held, but also for his belief in the natural rights of man as expressed in the Declaration of Independence and his faith in the peoples ability to govern themselves. He left an impact on his times equaled by few others in American history. Born on April 13, 1743, Jefferson was the third child in the family and grew up with six sisters and one brother. Though he opposed slavery, his family had owned slaves. From his father and his environment he developed an interest in botany, geology, cartography, and North American exploration, and from his childhood teacher developed a love for Greek and Latin. In 1760, at the age of 16, Jefferson entered the College of William and Mary and studied under William Small and George Wythe. Through Small, he got his first views of the expansion of science and of the system of things in which we are placed. Through Small and Wythe, Jefferson became acquainted with Governor Francis Fauquier. After finishing college in 1762, Jefferson studied law with Wythe and noticed growing tension between America and Great Britain. Jefferson was admitted to the bar in 1767. He successfully practiced law until public service occupied most of his time. At his home in Shadwell, he designed and supervised the building of his home, Monticello, on a nearby hill. He was elected to the Virginia House of Burgesses in 1769. Jefferson met Martha Wayles Skelton, a wealthy widow of 23, in 1770 and married her in 1772. They settled in Monticello and had one son and five daughters. Only two of his children, Martha and Mary, survived until maturity. Mrs. Martha Jefferson died in 1782, leaving Thomas to take care of his two remaining children. Though not very articulate, Jefferson proved to be an able writer of laws and resolutions he was very concise and straight to the point. Jefferson soon became a member in a group which opposed and took action in the disputes between Britain and the colonies. Together with other patriots, the group met in the Apollo Room of Williamsburgs famous Raleigh Tavern in 1769 and formed a nonimportation agreement against Britain, vowing not to pay import duties imposed by the Townshend Acts. After a period of calmness, problems faced the colonists again, forcing Jefferson to organize another nonimportation agreement and calling the colonies together to protest. He was chosen to represent Albermarle County at the First Virginia Convention, where delegates were elected to the First Continental Congress. He became ill and was unable to attend the meeting, but forwarded a message arguing that the British Parliament had no control over the colonies. He also mentioned the Saxons who had settled in England hundred of years before from Germany and how Parliament had no more right to govern the colonies than the Germans had to govern the English. Most Virginians saw this as too extreme, though. His views were printed in a pamphlet called A Summary of the Rights of British America (1774). Jefferson attended the Second Virginia Convention in 1775 and was chosen as one of the delegates to the Second Continental Congress, but before he left for Philadelphia, he was asked by the Virginia Assembly to reply to Lord Norths message of peace, proposing that Parliament would not try to tax the settlers if they would tax themselves. Jeffersons "Reply to Lord North" was more moderate that the Summary View. Instead of agreeing with Lord North, Jefferson insisted that a government had been set up for the Americans and not for the British. The Declaration of Independence was primarily written by Jefferson in June 1776. Congress felt that the Declaration was too strong and gave Dickinson the responsibility of redrafting the document, but the new version included much of Jeffersons original text and ideas. In 1779, Jefferson became governor of Virginia, guiding Virginians through the final years of the Revolutionary War. As a member of the Second Continental Congress, he drafted a plan for decimal coinage and composed an ordinance for the Northwest Territory that formed the foundation for the Ordinance of 1787. In 1785, he became minister to France. Appointed secretary of state in President Washingtons Cabinet in 1790, Jefferson defended local interests against Alexander Hamiltons policies and led a group called the Republicans. He was elected vice-president in 1796 and protested the enactment of the Alien and Sedition Acts by writing The Kentucky Resolutions. In 1800, the Republicans nominated Jefferson for president and Aaron Burr (A Buh. hahaha) for vice-president. Federalists had nominated John Adams for president and Charles Pinckney for vice-president. Federalists claimed that

Thursday, March 19, 2020

Breaking Silence Essay Example

Breaking Silence Essay Example Breaking Silence Essay Breaking Silence Essay Breaking Silence In her article What is Poverty? Joe Goodwin Parker exposes the struggles that families in poverty endure on a daily basis. The idea that herself, as well as her family are in a vicious cycle of poverty in which there is nothing but dreaming for the bare essentials many of us take for granted. Parker argues that she wants people to grasp an understanding of poverty; she emphasizes the challenges of taking care of her children in her position, yet she is stuck, as there are very few that understands the lengths that people in her situation have to endure with limited resources. Parker describes the smell of poverty of being blatantly horrid. A smell in which she has no control over as in order to eradicate the smell she would need to have proper cleansing utensils that in turn costs money. The idea of cleansing oneself seems quite simple to the typical middle class citizen, yet Parker makes it evident that simple is simply not the case for someone in her position proposing: even the cheapest soap has to be saved for the babys diapers (142). She touches on the idea of asking for help (143), a shameful process that involves searching for money whether that be a relative, or a stranger in the hopes that the small amount of pocket change can go towards possibly a Jar of Baseline for her child, or some dish soap. The deterioration of your pride as you eventually start to look at what your life has come to, and the fate that lies ahead: a black future(144), theres nothing you can do but simply praying for something, anything that could be of some use to you and your family. For most, we had preconceived notions of people in poverty. The simple they should get a Job seems a lot easier said than done, Parker asserts l made twenty- woo dollars a week, and a good nursery school costs twenty dollars a week for three children. I quit my Job (142). Shes thrown into a situation in which there is limited opportunity in which she can progress and try to give her family a somewhat of a life. Asking for help is the best she can do, yet as degrading and pathetic as it is for her, its the only thing she has left. Parker illuminates, reminiscing in past events of life where she had all the essential items at her disposal. Happily married and ready to move into the next stages in life, and suddenly it was all stripped of her. The Cubans left, things got worse, and eventually she found herself in a position where the price of a necessity going up by two cents (143) had a strong impact on her life.

Monday, March 2, 2020

Obamas Inspiring 2004 Democratic Convention Speech

Obamas Inspiring 2004 Democratic Convention Speech On July 27, 2004, Barack Obama, then a senatorial candidate from Illinois, delivered an electrifying speech to the 2004 Democratic National Convention. As the result of the now-legendary speech (presented below), Obama rose to national prominence, and his speech is regarded as one of the great political statements of the 21st century. OUT OF MANY, ONE by Barack Obama Keynote Speech Democratic National Convention in Boston, Mass. July 27, 2004 Thank you so much. Thank you so much... On behalf of the great state of Illinois, crossroads of a nation, Land of Lincoln, let me express my deepest gratitude for the privilege of addressing this convention. Gratitude for Family Heritage Tonight is a particular honor for me because - let’s face it - my presence on this stage is pretty unlikely. My father was a foreign student, born and raised in a small village in Kenya. He grew up herding goats, went to school in a tin-roof shack. His father - my grandfather - was a cook, a domestic servant to the British. But my grandfather had larger dreams for his son. Through hard work and perseverance my father got a scholarship to study in a magical place, America, that shone as a beacon of freedom and opportunity to so many who had come before. While studying here, my father met my mother. She was born in a town on the other side of the world, in Kansas. Her father worked on oil rigs and farms through most of the Depression. The day after Pearl Harbor my grandfather signed up for duty; joined Patton’s army, marched across Europe. Back home, my grandmother raised their baby and went to work on a bomber assembly line. After the war, they studied on the G.I. Bill, bought a house through F.H.A., and later moved west all the way to Hawaii in search of opportunity. And they, too, had big dreams for their daughter. A common dream, born of two continents. My parents shared not only an improbable love, they shared an abiding faith in the possibilities of this nation. They would give me an African name, Barack, or †blessed,† believing that in a tolerant America your name is no barrier to success. They imagined me going to the best schools in the land, even though they weren’t rich, because in a generous America you don’t have to be rich to achieve your potential. They are both passed away now. And yet, I know that, on this night, they look down on me with great pride. I stand here today, grateful for the diversity of my heritage, aware that my parents’ dreams live on in my two precious daughters. I stand here knowing that my story is part of the larger American story, that I owe a debt to all of those who came before me, and that, in no other country on earth, is my story even possible. Tonight, we gather to affirm the greatness of our nation - not because of the height of our skyscrapers, or the power of our military, or the size of our economy. Greatness of America Our pride is based on a very simple premise, summed up in a declaration made over two hundred years ago: We hold these truths to be self-evident, that all men are created equal. That they are endowed by their Creator with certain inalienable rights. That among these are life, liberty and the pursuit of happiness. That is the true genius of America - a faith in simple dreams, an insistence on small miracles: - That we can tuck in our children at night and know that they are fed and clothed and safe from harm. - That we can say what we think, write what we think, without hearing a sudden knock on the door. - That we can have an idea and start our own business without paying a bribe. - That we can participate in the political process without fear of retribution, and that our votes will be counted at least, most of the time. This year, in this election, we are called to reaffirm our values and our commitments, to hold them against a hard reality and see how we are measuring up, to the legacy of our forbearers, and the promise of future generations. And fellow Americans, Democrats, Republicans, Independents - I say to you tonight: we have more work to do. - More work to do for the workers I met in Galesburg, Ill., who are losing their union jobs at the Maytag plant that’s moving to Mexico, and now are having to compete with their own children for jobs that pay seven bucks an hour. - More to do for the father that I met who was losing his job and choking back the tears, wondering how he would pay $4,500 a month for the drugs his son needs without the health benefits that he counted on. - More to do for the young woman in East St. Louis, and thousands more like her, who has the grades, has the drive, has the will, but doesn’t have the money to go to college. Now don’t get me wrong. The people I meet - in small towns and big cities, in diners and office parks - they don’t expect government to solve all their problems. They know they have to work hard to get ahead - and they want to. Go into the collar counties around Chicago, and people will tell you they don’t want their tax money wasted, by a welfare agency or by the Pentagon. Go into any inner city neighborhood, and folks will tell you that government alone can’t teach our kids to learn - they know that parents have to teach, that children can’t achieve unless we raise their expectations and turn off the television sets and eradicate the slander that says a black youth with a book is acting white. They know those things. People don’t expect government to solve all their problems.  But they sense, deep in their bones, that with just a slight change in priorities, we can make sure that every child in America has a decent shot at life, and that the doors of opportunity remain open to all. They know we can do better. And they want that choice. John Kerry In this election, we offer that choice. Our Party has chosen a man to lead us who embodies the best this country has to offer. And that man is John Kerry. John Kerry understands the ideals of community, faith, and service because they’ve defined his life. From his heroic service to Vietnam, to his years as a prosecutor and  lieutenant governor, through two decades in the United States Senate, he has devoted himself to this country. Again and again, we’ve seen him make tough choices when easier ones were available. His values - and his record - affirm what is best in us. John Kerry believes in an America where hard work is rewarded; so instead of offering tax breaks to companies shipping jobs overseas, he offers them to companies creating jobs here at home. John Kerry believes in an America where all Americans can afford the same health coverage our politicians in Washington have for themselves. John Kerry believes in energy independence, so we aren’t held hostage to the profits of oil companies, or the sabotage of foreign oil fields. John Kerry believes in the Constitutional freedoms that have made our country the envy of the world, and he will never sacrifice our basic liberties, nor use faith as a wedge to divide us. And John Kerry believes that in a dangerous world war must be an option sometimes, but it should never be the first option. You know, a while back, I met a young man named Seamus in a V.F.W. Hall in East Moline, Ill.. He was a good-looking kid, six two, six three, clear eyed, with an easy smile. He told me he’d joined the Marines, and was heading to Iraq the following week. And as I listened to him explain why he’d enlisted, the absolute faith he had in our country and its leaders, his devotion to duty and service, I thought this young man was all that any of us might hope for in a child. But then I asked myself:  Are we serving Seamus as well as he is serving us? I thought of the 900 men and women - sons and daughters, husbands and wives, friends and neighbors, who won’t be returning to their own hometowns. I thought of the families I’ve met who were struggling to get by without a loved one’s full income, or whose loved ones had returned with a limb missing or nerves shattered, but who still lacked long-term health benefits because they were Reservists. When we send our young men and women into harm’s way, we have a solemn obligation not to fudge the numbers or shade the truth about why they’re going, to care for their families while they’re gone, to tend to the soldiers upon their return, and to never ever go to war without enough troops to win the war, secure the peace, and earn the respect of the world. Now let me be clear. Let me be clear. We have real enemies in the world. These enemies must be found. They must be pursued - and they must be defeated. John Kerry knows this. And just as Lieutenant Kerry did not hesitate to risk his life to protect the men who served with him in Vietnam, President Kerry will not hesitate one moment to use our military might to keep America safe and secure. John Kerry  believes in America. And he knows that it’s not enough for just some of us to prosper. For alongside our famous individualism, there’s another ingredient in the American saga. A belief that we’re all connected as one people. If there is a child on the south side of Chicago who can’t read, that matters to me, even if it’s not my child. If there’s a senior citizen somewhere who can’t pay for their prescription drugs, and has to choose between medicine and the rent, that makes my life poorer, even if it’s not my grandparent. If there’s an Arab American family being rounded up without benefit of an attorney or due process, that threatens my  civil liberties. It is that fundamental belief, it is that fundamental belief, I am my brother’s keeper, I am my sister’s keeper that makes this country work. It’s what allows us to pursue our individual dreams and yet still come together as one American family. E Pluribus Unum. Out of Many, One. Now even as we speak, there are those who are preparing to divide us, the spin masters, the negative ad peddlers who embrace the politics of anything goes. Well, I say to them tonight, there is not a liberal America and a conservative America - there is the United States of America. There is not a Black America and a White America and Latino America and Asian America - there’s the United States of America. The pundits, the pundits like to slice-and-dice our country into Red States and Blue States; Red States for Republicans, Blue States for Democrats. But I’ve got news for them, too: We worship an awesome God in the Blue States, and we don’t like federal agents poking around in our libraries in the Red States. We coach Little League in the Blue States and yes, we’ve got some gay friends in the Red States. There are patriots who opposed the war in Iraq and there are patriots who supported the war in Iraq. We Are One People We are one people, all of us pledging allegiance to the stars and stripes, all of us defending the United States of America. In the end, that’s what this election is about. Do we participate in a politics of cynicism or do we participate in a politics of hope? John Kerry calls on us to hope. John Edwards calls on us to hope. I’m not talking about blind optimism here - the almost willful ignorance that thinks unemployment will go away if we just don’t think about it, or the health care crisis will solve itself if we just ignore it. That’s not what I’m talking about. I’m talking about something more substantial. It’s the hope of slaves sitting around a fire singing freedom songs. The hope of immigrants setting out for distant shores. The hope of a young naval lieutenant bravely patrolling the Mekong Delta. The hope of a millworker’s son who dares to defy the odds. The hope of a skinny kid with a funny name who believes that America has a place for him, too. Hope in the face of difficulty. Hope in the face of uncertainty. The audacity of hope! In the end, that is God’s greatest gift to us, the bedrock of this nation. A belief in things not seen. A belief that there are better days ahead. I believe that we can give our middle class relief and provide working families with a road to opportunity. I believe we can provide jobs to the jobless, homes to the homeless, and reclaim young people in cities across America from violence and despair. I believe that we have a righteous wind at our backs and that as we stand on the crossroads of history, we can make the right choices, and meet the challenges that face us. America! Tonight, if you feel the same energy that I do, if you feel the same urgency that I do, if you feel the same passion I do, if you feel the same hopefulness that I do - if we do what we must do, then I have no doubts that all across the country, from Florida to Oregon, from Washington to Maine, the people will rise up in November, and John Kerry will be sworn in as president, and John Edwards will be sworn in as vice president, and this country will reclaim its promise, and out of this long political darkness a brighter day will come. Thank you very much everybody. God bless you. Thank you. Thank you, and God bless America.

Saturday, February 15, 2020

What's your point of view Essay Example | Topics and Well Written Essays - 500 words - 1

What's your point of view - Essay Example As such, can such people put away technology and embark on simple methods of operations? This could be adapted by just a few individuals while the others would like to think of concepts like an ideal thus lack the effort and self sacrifice in making the ideal a reality. However, such individuals console themselves by asserting that vast amounts of land and forests have been kept for people to experience the simplicity with which fishing, hunting, camping can bring. This does not mean that we lack our roots to the earth and world. As long as we have balance that has been kept between advancement in our civilization and the connection to nature, then we have to flourish in the both ways in the society (Wright 98). However, there have been instances when we cannot achieve this balance as some people are overly saturated by one way instead of incorporating the other ways. This rages the debate on. We can neither go back to our advancements, nor can we forget on how to move on without these advances and the connections we have to nature. Therefore, if we embrace both we are bound to succeed, but with one, we will stagnate, become our own means of destruction and falter. In the medical sector, several advancements have been carried out and there is still more advances in our daily lives. People easily access better medical attention and can live for a very long period as opposed to the earlier days. However, due to the long period number of days, people are now exposed to difficulties brought out by the advanced age and diseases such as dementia, Alzheimer and the aged have become a burden to the society as there is no specific place to take care of them (Postman 34). Video games and computers have become very popular among the teens, adults and children after undergoing several advances (Kelly 76). However, there are several debates which have come up in accordance to the appropriateness of

Sunday, February 2, 2020

Nursing - Medication Errors Research Paper Example | Topics and Well Written Essays - 1750 words

Nursing - Medication Errors - Research Paper Example To compress in a nut shell, it can be described as the wrong medication to the patients. This is where the role of nurses comes under scrutiny, as nurses could act as a major contributing factor for the occurrence of medication errors. Generally diagnoses of the diseases are carried out by the physicians with the aid of other medical personnel, including lab technicians. Monitoring the status of the patients and providing them with the right medicine as prescribed by the physicians at the right time frames is the basic and the essential task of the nurses. Moreover the medication errors are nurse-oriented, as they attend to each and every need of the patients, and are in direct contact with the patients, everyday. Hence they need to have accurate details about the medication given as well as the timings of drug delivery and perfect monitoring of the patients. When they fail to perform their duties in relation to drug delivery, it could end up in medication errors. Some of the major m edication errors that will be focused in this paper include the following, Over dosage of the medicine, or the route of administration Failure to prescribe or administer the exact drug to the patients Lack of observation – failure to observe the correct time of administration, this may be due to the difficulties in understanding the prescription and confusion about the different drugs which has similar names. These are some of the errors which can cause lethal effects to the patients such as drastic physical complications affecting various parts of the body, and in extreme cases coma or even death in some patients. Recent studies reveal that â€Å"Ten to 18 percent of all reported hospital injuries have been attributed to medication errors.† (Mayo and Duncan, 2004). â€Å"Of the approximately 44,000 –98,000 patient deaths reported each year because of medical errors, 7,000 were attributed to medication† errors. (Stratton et al., 2004). These statistical d ata would back up the fact of the lethal effects caused by medication errors caused by the nurses. Hence, this paper will discuss the issues related to the medication errors, which are issues related to nursing, direct and indirect impacts on the health care policy, statistical data to support the issue and other implications for future nursing practices. Medication errors related to nursing A patient who comes to a healthcare facility can be treated optimally only if proper diagnosis is made, and importantly correct drug therapy is prescribed and carried out. However, â€Å"drug therapy cannot be successful unless, and until, both the prescribing and medication delivery processes are conducted correctly.† (Flynn et al., 2002). During this prescribing and delivery process, there are many chances of error creeping in, with all the healthcare personnel including physicians, technicians, nurses, etc., liable for it. They could do some minor or even major error, and that could co ntribute to major problems for the patient, themselves and to the healthcare facility. However, the issue with these medication errors is that many errors go undocumented and unreported. This perspective was validated by Flynn et al. (2002), who stated â€Å"errors resulting in serious harm are reported because they are easy to identify and hard to conceal, yet they represent the "tip of the iceberg",† with many errors intentionally or unintentionally concealed by various players. Among the various players or healthcare person

Saturday, January 25, 2020

Essay --

What is diabetes type 2? Diabetes type 2 occurs when the body produces too little insulin or is unable to use the insulin correctly. (Jen Grogan and Ruth Suter 2008 p. 2.1.13) Diabetes is a chronic disease where there are high levels of glucose in the blood as it cannot leave the bloodstream and cannot enter cells without the assistance of insulin. (Jen Grogan and Ruth Suter 2008 p. 2.1.9) What causes Diabetes type 2? Common risk factors for diabetes type 2 are being overweight, a lack of exercise, if someone has had gestational diabetes, having a family history of type 2 diabetes, high Cholestrol, high blood pressure, increasing age, having a diagnosis of polycystic ovary syndrome or metabolic syndrome, non-Caucasian ethnicity (Brind'Amour, K, 2012) and a diet which is high in fats, sugars and over processed foods. (Jen Grogan and Ruth Suter 2008 p. 2.1.13) Simple carbohydrates which break down quickly during digestion can cause a dangerously high level of glucose in the blood. Complex carbohydrates release glucose more steadily into the bloodstream and help prevent dangerously high levels of glucose in the blood. (Jen Grogan and Ruth Suter 2008 p. 2.1.13 – 2.1.13) What kind of a diet causes diabetes type 2? †¢ High-sugar foods such as sweets, biscuits, syrup, and soda which cause a remarkable spike in blood sugar levels and can also contribute to weight gain. both of these effects can worsen diabetes complications. †¢ Eating concentrated sugar such as raisins or other dried fruits may be a better option than snacking on cookies, but it'll still spike your blood sugar because during the dehydration process, fruits' natural sugars become very concentrated, causing an unhealthy elevation in blood sugar when they are quickly... ...0 IU daily supplement of vitamin D3. Vitamin B12 is found naturally only in animal foods so vegetarians must include three servings of B12 in their daily diet: fortified soy or rice beverage, nutritional yeast, fortified breakfast cereal or fortified soy or meat.( Beck, L, 2011) Conclusion A vegan diet is a low in sodium and that is high in fruits, vegetables, and low fat dairy products which can help manage blood pressure. A Vegan diet is low in Saturated fat and trans fat contribute to coronary heart disease and has a variety of monounsaturated and polyunsaturated fats that are relatively healthy for diabetics. A vegan diet is also high in whole grains and fibers which help maintain the blood glucose level thus a vegan diet is beneficial to diabetics although a vegan diet must be aided with multi vitamins etc to compensate for the lack of certain nutrients.

Friday, January 17, 2020

Mongol Ger

Mongol ger With a history of over a thousand years, this portative tabernacle made of wood meshed together with leather thongs and covered with felt is the home of the Mongolian nomads. Easy to build and dismantle, the ger, its furnishings, and the stove inside can be carried by just three camels, or wagons pulled by oxes. The average ger is small but spacious enough to provide enough living space for a family, is wind resistant, and has good ventilation. Gers are constructed of a latticed wood structure covered with layers of felt and canvas (ger's coverings). A lattice (section of ger lattice wall) frame of narrow birch and willow laths is held together by leather strips. The sections are about 2 meters long and are bound together to form a large circular structure. This collapsible lattice is called khana. The average ger uses four to eight khana, with five being the most popular size. The door-frame is a separate unit, as is the ceiling formed from an umbrella-like frame-work of slender poles called uni (caber, poles or a ger which make up roof), which are meshed to the khana on one end and slotted into the toono smoke hole (the opening and frame on top of a ger), a circular frame, at the top. Traditionally, the door was a felt flap attached to the door-frame, but most nomads now use a carved or painted wooden door. In the center of the toono is a small hole which allows smoke to escape and fresh air and light to enter. Each ger is heated by a small metal stove (tripod, trivet fireplace) fueled with dried cow dung (dry droppings of cattle for fuel) or wood. The entrance of the ger always faces southwards. Once the wooden framework khana is meshed together, it is covered with layers of felt and canvas. The felt helps the ger retain heat and the canvas over it sheds rain. Busluur ropes (rope which encircles the ger) made of hair (from five kinds of livestock) and wool hold the thick layer of felt in place. During the summer, one layer of felt is used, but during the winter, two or three layers are needful. Travelers to Mongolia will have the opportunity to sleep in traditional gers while staying with nomadic families or at ger camps. The Mongolian ger has customs attached to it that are unique do's and don'ts inside a ger.

Wednesday, January 8, 2020

Casarse Conjugation in Spanish, Translation, Examples

The Spanish verb  casarse  means to get married. It is a regular  -ar  verb like  ayudar or  caminar.  This verb  can be used as a reflexive  or reciprocal verb,  casarse,  Ã¢â‚¬â€¹or as a non-reflexive verb,  casar.  Since it is most commonly used as casarse, this article will show the conjugations for the verb using the reflexive pronouns  (me, te, se, nos, os, se).  Below you can find tables with conjugations for  casarse  in the present, past and future indicative, the present and past subjunctive, the imperative, and other verb forms. Using the Verb Casarse The verb  casarse can be  used  whenever you would say to marry or to get married. For example,  Ana se casà ³ en la iglesia  (Ana got married at the church) or  El hombre  se casà ³ muy joven  (The man got married very young). It can also be used as a reciprocal verb to indicate that two people marry each other. For example, you can say  Ellos se casaron en octubre  (They got married in October) or  Mi esposo y yo  nos casamos hace 10 aà ±os (My husband and I got married 10 years ago). You can also use the verb  casar  without the reflexive pronoun when talking about marrying someone, or officiating a wedding. In this case the verb casar  functions as a transitive verb with a direct object. For example, you can say  El padre casà ³ a la pareja  (The priest married the couple) or  El abogado los va a casar en su oficina  (The lawyer is going to  marry them in his office).   Casarse Present Indicative Yo me caso I get married Yo me caso con mi novio. Tà º te casas You get married Tà º te casas en la iglesia. Usted/à ©l/ella se casa You/he/she gets married Ella se casa con su pareja. Nosotros nos casamos We get married Nosotros nos casamos hoy. Vosotros os casà ¡is You get married Vosotros os casà ¡is en la corte. Ustedes/ellos/ellas se casan You/they get married Ellos se casan por segunda vez. Casarse Preterite  Indicative Yo me casà © I got married Yo me casà © con mi novio. Tà º te casaste You got married Tà º te casaste en la iglesia. Usted/à ©l/ella se casà ³ You/he/she got married Ella se casà ³ con su pareja. Nosotros nos casamos We got married Nosotros nos casamos hoy. Vosotros os casasteis You got married Vosotros os casasteis en la corte. Ustedes/ellos/ellas se casaron You/they got married Ellos se casaron por segunda vez. Casarse  Imperfect  Indicative The imperfect tense is used to talk about repeated or ongoing actions in the past. It can be translated as used to get married or was getting married. Since the act of getting married is not something people do frequently or repeatedly, the imperfect translation would most likely be was getting married.  Ã‚   Yo me casaba I was getting married Yo me casaba con mi novio. Tà º te casabas You were getting married Tà º te casabas en la iglesia. Usted/à ©l/ella se casaba You/he/she was getting married Ella se casaba con su pareja. Nosotros nos casà ¡bamos We were getting married Nosotros nos casà ¡bamos hoy. Vosotros os casabais You were getting married Vosotros os casabais en la corte. Ustedes/ellos/ellas se casaban You/they were getting married Ellos se casaban por segunda vez. Casarse Future  Indicative Yo me casarà © I will get married Yo me casarà © con mi novio. Tà º te casarà ¡s You will get married Tà º te casarà ¡s en la iglesia. Usted/à ©l/ella se casarà ¡ You/he/she will get married Ella se casarà ¡ con su pareja. Nosotros nos casaremos We will get married Nosotros nos casaremos hoy. Vosotros os casarà ©is You will get married Vosotros os casarà ©is en la corte. Ustedes/ellos/ellas se casarà ¡n You/they will get married Ellos se casarà ¡n por segunda vez. Casarse Periphrastic Future  Indicative To form the periphrastic future, you need the auxiliary verb  ir  (to go) in the present indicative, plus the  preposition  a,  followed by the infinitive of the verb. When you conjugate a reflexive verb in a periphrastic construction, you must place the reflexive pronoun before the conjugated auxiliary verb. Yo me voy a casar I am going to get married Yo me voy a casar con mi novio. Tà º te vas a casar You are going to get married Tà º te vas a casar en la iglesia. Usted/à ©l/ella se va a casar You/he/she is going to get married Ella se va a casar con su pareja. Nosotros nos vamos a casar We are going to get married Nosotros nos vamos a casar hoy. Vosotros os vais a casar You are going to get married Vosotros os vais a casar en la corte. Ustedes/ellos/ellas se van a casar You/they are going to get married Ellos se van a casar por segunda vez. Casarse Conditional  Indicative The conditional tense can be translated as would verb in English, and it is used  for talking about possibilities or probabilities. An example of the conditional is  Si estuviera enamorada, me casarà ­a  (If I were in love, I would get married). Yo me casarà ­a I would get married Yo me casarà ­a con mi novio. Tà º te casarà ­as You would get married Tà º te casarà ­as en la iglesia. Usted/à ©l/ella se casarà ­a You/he/she would get married Ella se casarà ­a con su pareja. Nosotros nos casarà ­amos We would get married Nosotros nos casarà ­amos hoy. Vosotros os casarà ­ais You would get married Vosotros os casarà ­ais en la corte. Ustedes/ellos/ellas se casarà ­an You/they would get married Ellos se casarà ­an por segunda vez. Casarse Present Progressive/Gerund form The present participe or gerund  is used to form progressive verb forms such as the present progressive.  For -ar  verbs, the present participle is formed with the ending -ando. Remember that in reflexive verb constructions, you should put the reflexive pronoun before the conjugated auxiliary verb (estar). Present Progressive of Casarse   se està ¡ casando   She is getting married Ella se està ¡ casando con su pareja. Casarse  Past Participle One of the uses of the past participle is to form compound tenses, such as the present perfect. For regular -ar verbs, it is formed with the ending -ado.  The auxiliary verb for the present perfect is the verb  haber.  Remember to place the reflexive pronoun before the conjugated auxiliary verb (haber). Past Participle of Casarse   se ha casado She has gotten married   Ella se ha casado con su pareja. Casarse Present Subjunctive When you want to describe situations involving doubts, desires, emotions, probabilities and other subjective situations, you can use the  subjunctive mood. In order to use the subjunctive there should be a main clause and a secondary clause with a different subject in each clause. Que yo me case That I get married Carlos desea que yo me case con mi novio. Que tà º te cases That you get married Mayra desea que tà º te cases en la iglesia. Que usted/à ©l/ella se case That you/he/she get married Rodrigo desea que ella se case con su pareja. Que nosotros nos casemos That we get married Flavia desea que nosotros nos casemos hoy. Que vosotros os casà ©is That you get married David desea que vosotros os casà ©is en la corte. Que ustedes/ellos/ellas se casen That you/they get married Laura desea que ellos se casen por segunda vez. Casarse Imperfect  Subjunctive There are two different options for conjugating the imperfect subjunctive. Both options are correct. Option 1 Que yo me casara That I got married Carlos deseaba que yo me casara con mi novio. Que tà º te casaras That you got married Mayra deseaba que tà º te casaras en la iglesia. Que usted/à ©l/ella se casara That you/he/she got married Rodrigo deseaba que ella se casara con su pareja. Que nosotros nos casà ¡ramos That we got married Flavia deseaba que nosotros nos casà ¡ramos hoy. Que vosotros os casarais That you got married David deseaba que vosotros os casarais en la corte. Que ustedes/ellos/ellas se casaran That you/they got married Laura deseaba que ellos se casaran por segunda vez. Option 2 Que yo me casase That I got married Carlos deseaba que yo me casase con mi novio. Que tà º te casases That you got married Mayra deseaba que tà º te casases en la iglesia. Que usted/à ©l/ella se casase That you/he/she got married Rodrigo deseaba que ella se casase con su pareja. Que nosotros nos casà ¡semos That we got married Flavia deseaba que nosotros nos casà ¡semos hoy. Que vosotros os casaseis That you got married David deseaba que vosotros os casaseis en la corte. Que ustedes/ellos/ellas se casasen That you/they got married Laura deseaba que ellos se casasen por segunda vez. Casarse Imperative   The imperative mood  is used to give direct orders or commands.  There are positive and negative commands, which have slightly different forms in the  tà ºÃ‚  and vosotros conjugations. Also, the placement of the reflexive pronoun is different in the positive and negative commands. In the negative commands, the reflexive pronoun is placed between the  adverb  no  and the verb, as in No te cases con à ©l (Dont marry him), while in the positive commands, the reflexive pronoun is attached at the end of the verb, as in Cà ¡sate conmigo  (Marry me).   Positive Commands Tà º cà ¡sate Get married!  ¡Cà ¡sate en la iglesia! Usted cà ¡sese Get married!  ¡Cà ¡sese con su pareja! Nosotros casà ©monos Let's get married!  ¡Casà ©monos hoy! Vosotros casaos Get married!  ¡Casaos en la corte! Ustedes cà ¡sense Get married!  ¡Cà ¡sense por segunda vez! Negative Commands Tà º no te cases Don't get married!  ¡No te cases en la iglesia! Usted no se case Don't get married!  ¡No se case con su pareja! Nosotros no nos casemos Let's not get married!  ¡No nos casemos hoy! Vosotros no os casà ©is Don't get married!  ¡No os casà ©is en la corte! Ustedes no se casen Don't get married!  ¡No se casen por segunda vez!